Transfer pricing comparability requires functional alignment and permits working capital adjustment, while APA margins cannot govern non-covered years...
Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
MRP based duty u/s 4A - Stay - CESTAT directed to make Entire Duty as Pre-deposit - when the issue as to whether the 1977 Rules were applicable itself was in doubt and during the relevant period - this was a fit case for granting waiver of pre-deposit - HC
MRP based duty u/s 4A - Stay - CESTAT directed to make Entire Duty as Pre-deposit - when the issue as to whether the 1977 Rules were applicable itself was in doubt and during the relevant period - this was a fit case for granting waiver of pre-deposit - HC
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